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2007 (8) TMI 348 - HC - CustomsProsecution - Commencement of proceedings - whether 'proceedings for prosecution for any such offence' within the meaning of Section 127H of the Customs Act, 1962 are deemed to have commenced on the date of registration of FIR or when challan is presented before the Magistrate? Held that:- FIRs in this case were registered on 12-7-2004 and 3-4-2005 and the application under Section 127B of the Act was filed before the Settlement Commission-respondent No. 3 on 31-1-2006. The challans were presented on 6-3-2006 and 27-3-2006, which are obviously after the date of filing of application under Section 127B of the Act. Therefore, the impugned order dated 14-9-2006 (P-5), passed by the Settlement Commission-respondent No. 3 is not sustainable to the extent it refuses to grant immunity to the petitioner from prosecution. Thus this petition succeeds. The order dated 14-9-2006 in so far as it refuses to grant immunity to the petitioner for prosecution (P-5) is hereby quashed. The petitioner is accordingly granted immunity exercising power under proviso to Section 127H of the Act, which shall remain subject to other provisions of Section 127H of the Act.
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